2 Interpretation.

In this Act—

“Act of 1997” means the Taxes Consolidation Act 1997;

“Act of 2005” means the the Social Welfare Consolidation Act 2005;

“Act of 2009” means the Local Government (Charges) Act 2009;

“Act of 2011” means the Local Government (Household Charge) Act 2011;

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“Appeal Commissioners” means the Appeal Commissioners appointed under section 850 of the Act of 1997;

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“Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;

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“building” includes—

(a) part of a building, and

(b) a structure or erection of any kind and of any materials, or any part of that structure or erection, but excludes a structure that is not permanently attached to the ground, a vessel and a vehicle (whether mobile or not);

“chargeable value”, in relation to a relevant residential property, means the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were that property to be sold on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property and with the benefit of any easement necessary to afford the same access to the property as would have existed prior to that sale;

“cohabitant” is a person who is a cohabitant within the meaning of section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 and who is in a relationship of cohabitation with another adult for a period—

(a) of at least 2 years, where they are the parents of one or more dependent children, and

(b) of 5 years or more, in any other case;

“Collector-General” means the Collector-General appointed under section 851 of the Act of 1997;

“company” includes any body corporate;

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“electronic means” has the meaning given to it by section 917EA of the Act of 1997;

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“lease”, “lessee” and “lessor” have the meaning given to them by section 96 of the Act of 1997;

“liable person” shall be read in accordance with Part 3;

“liability date” means—

(a) 1 May 2013, in respect of the year 2013,

(b) in respect of any other year, 1 November in the preceding year;

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“local authority” means a county council, a city council or a town council within the meaning of the Local Government Act 2001;

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“local authority” means a local authority for the purposes of the Local Government Act 2001 (as amended by the Local Government Reform Act 2014);

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“local property tax” has the meaning given to it by section 16;

“Minister”, other than in section 20 and Chapter 2 or 3 of Part 10, means the Minister for Finance;

“personal public service number” has the same meaning as in section 262 of the Social Welfare Consolidation Act 2005;

“personal representative” has the meaning given to it by section 799 of the Act of 1997;

“prescribe”, in relation to a power or duty of a Minister of the Government to do so, means prescribe by regulations;

“relevant residential property” has the meaning given to it by Part 2;

“rent” has the meaning given to it by section 96 of the Act of 1997;

“residential property” means any building or structure which is in use as, or is suitable for use as, a dwelling and includes any shed, outhouse, garage or other building or structure and any yard, garden or other land, appurtenant to or usually enjoyed with that building, save that so much of any such yard, garden or other land that exceeds one acre shall not be taken into account for the purposes of this definition;

“return” means a statement of particulars which is required to be prepared and delivered under Part 7;

“return date” means—

(a) 7 May 2013, in respect of the year 2013,

(b) in respect of any other year, 7 November in the preceding year, or

(c) the date specified in a notification issued under section 33;

“Revenue officer” means an officer of the Revenue Commissioners;

“self-assessment” has the meaning given to it by section 52;

“Tax Acts” has the same meaning as in section 1(2) of the Act of 1997.